Earlier FY GST Invoices

Hey Sanjay, here’s what you can do regarding the duplicate invoice numbers issue in FY 18-19:

1. Identify the invoices carefully:
   You have 4 invoices with the same number and date (Inv No 73 dated 18.01.2019). Only one payment has been received against one of these, and the others remain unpaid.

2. Rectify invoice numbering mistake:
   Since GST law requires unique invoice numbers for each invoice, the duplicate invoice numbers are not compliant. You cannot just keep duplicate invoice numbers.

   • Ideally, issue credit notes to cancel the wrongly issued invoices with duplicate numbers that were not accounted in GST returns (if any tax impact).

   • Then issue fresh correct invoices with unique numbers for those supplies.

3. Filing of GST returns:

   • Since the invoice number 73 was already used and reflected in GST returns for the last invoice issued to another party, those earlier 3 duplicate invoices were not reported in GST returns.

   • You should now include these invoices in the current/next GST return by issuing revised invoices with new unique numbers or include them via amendment in your returns (GSTR-1).

4. Payments & Reconciliation:

   • For the pending payments, communicate clearly with the parties and provide the corrected invoices so they can make payments against the correct documents.

   • Adjust your accounts accordingly once payments come in.

5. Documentation & Audit trail:

   • Maintain proper documentation explaining the mistake and the rectification steps.

   • Keep correspondence with the buyers for clarity.

Summary:

• Issue credit notes for duplicate invoices if tax was accounted.

• Issue fresh invoices with unique numbers.

• Report those invoices properly in GST returns.

• Adjust payments and keep clear records.